SABIROV, M. K. . Optimizing Income Tax Exemption: A Focus on the ’Subsistence Minimum’ Threshold: Pembebasan dari Pajak Penghasilan pada Tingkat ’Kebutuhan Hidup Minimum’. Indonesian Journal of Law and Economics Review, [S. l.], v. 19, n. 1, p. 10.21070/ijler.v19i1.1000, 2024. DOI: 10.21070/ijler.v19i1.1000. Disponível em: https://ijler.umsida.ac.id/index.php/ijler/article/view/1000. Acesso em: 6 dec. 2025.